Our collection of resources based on what we have learned on the ground
Resources
magazine
Evaluating China's VAT Reform
- November 2016
- Members Access
At the beginning of 2012, China began a massive overhaul of its tax system by initiating the replacement of business tax (BT) with value-added tax (VAT). Prior to the reform, VAT was levied only on the sale and import of tangible goods and on the pro...
videographic
China's VAT Reform Implementation Timeline
- November 2016
- Members Access
This Prezi provides a timeline of China's VAT reforms since the promulgation of it's Five Year Plan in 2008.
infographic
Comparison of China's Old Business Tax and New Value-added Tax Rates for Recentl...
- November 2016
- Members Access
This infographic offers information on the percentage rates of the Value-added Tax (VAT) for General VAT as well as Small-scale VAT taxpayers.
infographic
China's VAT Reform Implementation Timeline
- November 2016
- Members Access
This infographic provides a timeline of China's Value-added tax reform from 2008 to 2018.
infographic
Cross-border Services (CBS) That Can Enjoy VAT Zero-Rates or Exemptions in China
- November 2016
- Members Access
This infographic breaks down the services falling under China's Value-added Tax (VAT) zero-rate and exemption VAT.
infographic
Case Studies: Qualifying for China's VAT Zero-Rates and VAT Exemption
- November 2016
- Free Access
This infographic provides case studies to help viewers better understand China's Valued-added Tax (VAT) zero-rates, and VAT exemption through two possible scenarios for companies coming into contact with China's business environment.
infographic
Eligibility for Obtaining China's Special VAT Fapiao
- November 2016
- Members Access
This infographic provides viewers with a list of goods and services, and their eligibility for China's special VAT fapiao.
presentation
An Introduction to Transfer Pricing in China
- November 2016
- Free Access
In this presentation, Shirley Chu, Transfer Pricing Services Manager from Dezan Shira & Associates' Dalian office, will provide the basics of transfer pricing in China and how it affects multinational companies today.
Q&A
Why has the Chinese government shifted from the business tax (BT) to the value-a...
- November 2016
- Members Access
In 2016, the value-added tax (VAT) has effectively replaced the business tax (BT) as China’s only indirect tax. The transition is part of an effort by the Chinese government to create a service-oriented economy that is no longer centered ...
Q&A
As of November, 2016, what industries were recently placed under China’s value...
- November 2016
- Members Access
As of November, 2016, the construction, lifestyle, finance, and real estate industries were brought under the value-added tax (VAT) system. While under the business tax (BT), these four service sectors made up 80 percent of total BT revenue.&nb...
Q&A
What are some of the differences between China’s value-added tax (VAT) zero-ra...
- November 2016
- Members Access
Both China’s VAT zero-rates and VAT exemption rates are exempt from output VAT. However, unlike with the exemption VAT, under the zero-rated VAT the input VAT that is attributable to cross-border services can either be refunded or credite...
Q&A
What is the difference between the general fapiao and the special VAT fapiao?
- November 2016
- Free Access
General fapiao are issued after a purchase, and they are split into the categories of personal and company fapiao. These categories allow the government to know who can claim the amount indicated in the purchase. General fapiao are far si...
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